other
Standards body whose Trust Services Criteria underpin SOC 2; cited alongside CIMA for CC8.1's wording.
No evidence-backed relationships are recorded.
AICPA compliance manager Taryn Bauer says CPA candidates may discuss blueprint topics but not the specifics of exam items. Her answer follows an AICPA lawsuit against a candidate over alleged exam disclosures on Discord.
Reality
Newsom signed AB 1405 on September 9, giving California's Government Operations Agency until 2029 to publish a registry of AI auditors, complete with registration numbers, annual fees and independence rules for anyone selling a covered audit.
Reality
The Stable Token Commission has wired an outside examiner's numbers into a Chainlink feed that updates between reports, setting a transparency cadence private issuers did not choose and cannot easily price.
Reality
Roughly 75% of CPAs retire within 15 years and up to 40,000 practices need new owners, while private equity absorbed about 875 firms in a decade. Sellers are the abundant side.
Reality
The AICPA's change-management criterion asks whether changes are authorized, tested and approved, not whether a second engineer clicked approve. Amp says its auditors agreed.
Reality